2016 LIFT Report

Local Infrastructure Financing Tool Program (LIFT) 

2016 Biennial Report 

June 2016 

Report to the Legislature 

Brian Bonlender, Director, Department of Commerce 

Steve Anderson, Chair, Community Economic Revitalization Board 

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Community Economic Revitalization Board 

Acknowledgments 

Steve Anderson, Chair 

David Rhoden, Vice Chair 

Randy Asplund 

Richard Bogert 

Ken Casavant 

Senator Maralyn Chase 

Ollie Garrett 

Nicole Grant 

Randy Hayden 

Representative David Hayes 

James Jaime 

Commissioner Michael Karnofski 

Councilwoman Candace Mumm 

Daniel J. Seydel 

Senator Judy Warnick 

House Majority Caucus Member, VACANT 

Ex-Officio Members 

Allison Clark, Department of Commerce 

Elizabeth Robbins, Department of Transportation 

Paul Turek, Employment Security Department 

Patti Wilson, Department of Revenue 

Washington State Department of Revenue 

Locke Craig-Mickel, Tax Administration Manager 

Chip Wilson, Senior Excise Tax Examiner 

Washington State Department of Commerce 

Mark Barkley, Assistant Director, Local Government Division 

Cecilia Gardener, Executive Director, Boards Unit 

Janea Eddy, Program Manager, Community Economic Revitalization Board 

Washington State Department of Commerce 

Community Economic Revitalization Board (CERB) 

Boards Unit, Local Government Division 

1011 Plum St. SE 

P.O. Box 42525 

Olympia, WA 98504-2525 

www.commerce.wa.gov/CERB 

For people with disabilities, this report is available on request in other formats. To submit a request, please call 

360-725-4000 (TTY 360-586-0772). 

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Cover photos provided by (starting at top left, rotating to the bottom left): City of Bothell, City of Federal Way, 

Spokane County, and City of Puyallup.

Table of Contents 

Introduction......................................................................................................................... 5 

The LIFT Program................................................................................................................. 7 

Table 1: Annual State Contributions................................................................................ 8 

Project Profile: City of Bellingham New Whatcom Revenue Development Area................ 9 

Project Profile: City of Bothell Revenue Development Area............................................. 12 

Project Profile: City of Everett Riverfront Revenue Development Area............................ 14 

Project Profile: City of Federal Way City Center Revenue Development Area.................. 15 

Project Profile: City of Mount Vernon Downtown Revenue Development Area............... 17 

Project Profile: City of Puyallup Revenue Development Area........................................... 19 

Project Profile: Spokane County River District Revenue Development Area..................... 22 

Project Profile: City of Vancouver Riverwest Revenue Development Area....................... 25 

Project Profile: City of Yakima Revenue Development Area.............................................. 26 

Project Revenue................................................................................................................ 27 

Table 2: 2014-15 Estimated Property Tax Allocation Revenues..................................... 27 

Table3: 2014-15 Excise Tax Allocation Revenues........................................................... 27 

Table 4: 2014-15 Local Revenue Generated and Funds Expended................................ 28 

Public Improvements........................................................................................................ 29 

Business Activity................................................................................................................ 32 

Appendix A: Sample Reporting Form................................................................................ 38 

Appendix B: Required Reporting Elements....................................................................... 43 

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Introduction 

Background 

The Community Economic Revitalization Board (CERB) and the Department of Revenue (DOR) are authorized 

to administer the Local Infrastructure Financing Tool (LIFT) Program created in Chapter 39.102 Revised Code of 

Washington (RCW). 

LIFT allows selected local governments to use tax revenue generated by private business activity within a 

designated Revenue Development Area (RDA) to help finance public infrastructure improvements. 

Nine jurisdictions currently participate in the LIFT Program, each eligible to receive a state contribution of up 

to $1 million per year for 25 years. Three LIFT projects were selected by the legislature and the remaining six 

were competitively selected by CERB. 

There is no further authority under LIFT for additional state contributions and the program is currently closed 

to new designations. 

Outcome Reporting 

The nine jurisdictions authorized to receive LIFT awards are required to report to CERB and DOR annually on 

the progress of their projects. CERB, in turn, reports to the legislature on a biennial basis. These reports are 

required by 39.102.140 RCW to include: 

• The amount of local excise tax allocation revenues, local property tax allocation revenues, other 

revenues from local public sources, and taxes under RCW 82.14.475 received by the sponsoring 

local government, co-sponsoring local government, or any participating local government during the 

preceding calendar year that were dedicated to pay the public improvements financed in whole or in 

part with LIFT authority, and a summary of how these revenues were expended. 

• The names of any businesses locating within the revenue development area as a result of the public 

improvements undertaken by the sponsoring local government and financed in whole or in part with 

LIFT authority. 

• The total number of permanent jobs created in the revenue development area as a result of the public 

improvements undertaken by the sponsoring local government and financed in whole or in part with 

LIFT authority. 

• The average wages and benefits received by all employees of businesses locating within the revenue 

development area as a result of the public improvements undertaken by the sponsoring local 

government and financed in whole or in part with LIFT authority. 

• That the sponsoring local government is in compliance with RCW 39.102.070. 

• A list of public improvements financed on a pay-as-you-go basis in previous calendar years and by 

indebtedness issued under LIFT authority. 

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• The date when any indebtedness issued under LIFT authority is expected to be retired. 

• Periodic updated estimates of state excise tax allocation revenues, state property tax allocation 

revenues, and local excise tax increments, as determined by the sponsoring local government, that 

are estimated to have been received by the state, any participating local government, sponsoring local 

government, and co-sponsoring local government, since the approval of the project award by the board 

(updates provided at least once every three years). 

Joint Legislative Audit Review Committee (JLARC) Reports 

By statute (RCW 39.102.200), JLARC is required to evaluate the effectiveness of LIFT and report to the 

legislature every five years beginning in September 2013. JLARC’s final recommendation on whether to expand 

LIFT statewide is due September 1, 2028. 

JLARC’s first report on the LIFT program concluded that insufficient data exists to accurately report on the 

economic outcomes of LIFT. JLARC further noted that “even if the necessary data was readily available, there 

are significant challenges to isolating the impact of LIFT projects on the surrounding economy” (JLARC, LIFT 

Report Summary, December 2013). 

The full report is available at: http://www.leg.wa.gov/JLARC/AuditAndStudyReports/2013/documents/ 

LIFTFinalReport.pdf 

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The LIFT Program 

What is LIFT? 

Created in 2006, the LIFT program is a form of tax increment financing in Washington State. Tax increment 

financing allows local governments to use expected future tax gains to finance public facility projects today. 

Under the LIFT program, nine local governments have been given the authority to finance specific local public 

improvement projects intended to encourage economic development. The state is a partner in these projects 

and provides a limited amount of funding, provided the local government has demonstrated a net gain in state 

tax revenues. The program is currently closed to new designations. 

LIFT Components 

Local governments designated under LIFT create a Revenue Development Area (RDA) in which to measure 

growth. The LIFT award recipient builds and finances public improvements in the RDA by issuing general 

obligation or revenue bonds, or by financing public improvements on a “pay-as-you-go” basis. 

The public improvements in the RDA are intended to create growth in sales and property tax revenues by 

encouraging private development activities. This growth in tax revenue is in turn used to pay principal and 

interest on the bonds issued to finance the improvements. The local jurisdiction may earn a state contribution 

of up to $1 million each year to help pay this debt service. 

Competitive Criteria 

Three LIFT projects were selected by the legislature and six were selected by CERB through a competitive 

process. Criteria used to select projects included: 

• Potential to enhance regional and/or international competitiveness. 

• Ability to encourage mixed-use development and redevelopment. 

• Jobs created and net employment change expected from the project. 

• Net property tax and sales & use tax change expected from the project. 

• A balanced statewide geographic distribution of project awards. 

RDA boundaries were established by local government ordinance as part of the CERB application requirements. 

A signed developer agreement between the local government and a committed private partner was also 

required. 

State Contributions 

At the time of project selection, each LIFT designee received a “project award” which identifies the maximum 

amount of state contribution they may receive per fiscal year for up to 25 years. The actual distribution of state 

funds is determined by the Department of Revenue annually based on local progress reports. These annual 

“caps” and the amount distributed to date are reflected in Table 1 (page 8). 

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Table 1: Annual State Contributions 

LIFT Recipient 

Award 

Year 

LIFT Tax 

Implementation Year 

Annual State 

Award Cap 

Amount of State 

Award Distributed* 

City of Bellingham 2007 2013 $1,000,000 $2,781,676 

City of Bothell 2008 2014 $1,000,000 $2,000,000 

City of Everett 2008 Not yet implemented $500,000 $0 

City of Federal Way 2008 2013 $1,000,000 $2,760,493 

City of Mount Vernon 2009 Not yet implemented $500,000 $0 

City of Puyallup 2009 2010 $1,000,000 $6,000,000 

Spokane County 2008 2010 $1,000,000 $4,893,923 

City of Vancouver 2008 Not yet implemented $500,000 $0 

City of Yakima 2009 2011 $1,000,000 $3,651,527 

Totals $7,500,000 $22,087,619 

*Distributions as of December 31, 2015 

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Project Profile: City of Bellingham 

New Whatcom Revenue Development Area 

LIFT Award: Up to $1,000,000 per year for 25 years 

Year LIFT Tax Imposed: 2013 

PROJECT HISTORY 

In January 2005, the City of Bellingham partnered with the Port of Bellingham on the redevelopment of 137 

acres of heavy industrial property formerly occupied by Georgia-Pacific Corporation (GP). The property’s 

location, in the heart of Bellingham’s historic waterfront district, makes this an ideal site for redevelopment, 

combining environmental cleanup, and urban revitalization. 

The City committed to construct the necessary public infrastructure on the site and to create a regulatory 

framework attractive to private investment. The Port committed to undertake the environmental cleanup of 

its property and the Whatcom Waterway, build the necessary marine infrastructure, and provide the City land 

for parks, public space, and right-of-ways. This is the largest redevelopment project in the history of Whatcom 

County and is the beginning of an exciting new era for Bellingham’s waterfront. 

Redeveloping Bellingham’s central waterfront will provide numerous benefits for all of Whatcom County. 

These benefits include: 

1. Promoting mixed-use redevelopment that will help generate new family-wage jobs; 

2. Providing an area for both housing and business development to occur in a manner that helps preserve the 

County’s limited supply of agricultural and natural resource lands; 

3. Helping reduce traffic congestion by allowing more people to live near where they work; 

4. Facilitating remediation of environmental contamination within the site to a standard suitable for mixeduse 

redevelopment; 

5. Facilitating the creation of valuable near shore habitat; 

6. Allowing Western Washington University to expand programs and establish a more visible presence in 

Bellingham; and 

7. Demonstrating Bellingham’s commitment and ability to provide public access to the waterfront and to 

promote environmentally sustainable redevelopment. 

2015 UPDATE TO WATERFRONT PROJECT STATUS 

Progress continues on Bellingham’s redevelopment of the waterfront. The Port of Bellingham entered 

into a Master Developer Agreement with Harcourt. Harcourt has submitted permits for the renovation of 

the historical Granary Building as the gateway project. The Port and Harcourt continue to actively pursue 

redevelopment and business opportunities for both mixed use and light industrial users and tenants in the 

Waterfront District. 

The Consent Decree and Cleanup Action Plan for the Cornwall Site was completed (including public comment) 

in 2014. The completion of the Engineering and Design Report is expected in 2015. On the adjacent property, 

the R.G. Haley Site, the Remedial Investigation and Feasibility Study was completed in November 2015, and will 

be published in its final form on February 1, 2016. 

ENGINEERING PROJECT UPDATE for 2015 

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Project: WF1001 – Granary and Laurel Streets 

This project will construct Granary and Laurel Streets: new arterial roadways from Roeder Avenue to 

Cornwall Avenue, will serve as the primary access through the center of the redeveloped waterfront district. 

Appropriate utilities will be installed within the new street. 

Accomplishments: Refined alignment of Granary Avenue to Laurel and completed transportation modeling 

and concept layouts; detailed design. 

Next Milestone: Complete 90% design and begin permitting. 

Project: Waterfront Utility Master Plan 

Beyond the City’s standard utility planning (water, sewer, and stormwater systems), the City will evaluate the 

feasibility of district-level systems, including district-energy, small-scale hydro, and non-potable water. The 

overall planning effort is focused on the district south of Whatcom Waterway; the district-level systems are 

focused in the densest planned Downtown Waterfront Area. 

Accomplishments: Preliminary feasibility report completed. Confirmed inclusion of district non-potable 

(irrigation) system. 

Next Milestone: Completion of Utility Master Plan. Confirm development of small-scale hydro and district 

energy. Incorporation with design of Granary and Laurel Streets. Detailed utility layout and design. 

Project: ER-0013 – Chestnut/Bay at RR Bridge Rehabilitation 

This project consists of rehabilitating the deteriorated L-shaped bridge which spans the railroad tracks at 

the Chestnut Street/Bay Street/Roeder Avenue intersection. The rehabilitation will remove existing load 

restrictions on the bridge structure and improve truck route access from the waterfront. The City secured 

$2,600,000 of federal dollars for this project. Project design is complete, and the project was put out to bid in 

February 2015. 

Accomplishments: Completion of the project. 

Project: Cornwall Beach Park Master Plan 

The park master plan was completed and adopted by the Bellingham City Council. A conceptual near shore 

habitat plan was added to the project scope. The master plan will be considered in the Cornwall Avenue 

Landfill and RG Haley site construction documents. Implementation of the park master plan (park build-out) is 

scheduled several years out (after RG Haley and Cornwall Avenue Landfill cleanups are complete). 

Accomplishment: Coordinated with Port and City on Cleanup Design. 

Next Milestone: Engineering and Design final park design will proceed following the cleanup of Cornwall 

Avenue Landfill and RG Haley sites. 

Project: Whatcom Waterway Park 

This project will construct Whatcom Waterway Park. Actual build-out is anticipated to be phased. As currently 

scoped, this project is contingent upon completion of Whatcom Waterway and GP West cleanup. 

Accomplishments: Refined park acreage and first phase of construction. Began final design and permitting for 

phase 1. 

Next Milestone: Complete design and permitting of phase 1. 

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Project: ASB Interim Trail 

The City and Port negotiated a license agreement for an interim public trail connection between Bellwether 

Way and the ASB Marina Trail. Construction was completed and the trail opened in July 2015. 

Accomplishments: Completion of Project. 

REVENUE DEVELOPMENT AREA 

Bellingham’s Revenue Development Area (RDA) was established with the Community Economic Revitalization 

Board’s (CERB) approval of City’s application in September 2006. 

Bellingham’s base year, 2007, produced $314,096 of RDA sales tax revenue and $634,028 in new construction 

assessed valuation. The sales tax revenue for 2015 was $581,878. In addition, the property tax allocation 

value in the RDA was $19,741,060. 

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Project Profile: City of Bothell 

Revenue Development Area 

The Bothell Crossroads Project aligned State Route (SR) 522 south of its previous route at Bothell Landing. The general 

aspects of this work involved construction of the new roadway including utilities, grading, hazardous soil remediation, 

retaining walls, lighting, traffic control elements, landscaping, stream mitigation, and erosion control was described in 

the City’s LIFT proposal. The Project is also a GreenRoads TM Pilot Project. The total estimated cost of this project was 

$53,203,000. 

MAJOR 2009-2015 RDA DEVELOPMENTS: 

2009-2010 - Pop Keeney Stadium 

Completed renovating a 40-year old Pop Keeney Stadium, which includes updates to field lighting, replacement of the 

field turf and visitor stands stadium with a capacity of 4,500, as well as the construction of locker rooms, restrooms, and 

concession facilities. Located in downtown Bothell, seating capacity is 4,438, and it has 501 on-site parking spots. 

2012-2013 - The 104 Development 

Opened in 2013 and is a modern-style apartment building featuring 115 units on three floors. 

2012-2014 - UW Bothell Science and Academic Building 

Expansion is also occurring on the University of Washington Bothell campus. UW Bothell is the fastest–growing campus 

and the largest branch campus in Washington. In addition to recent construction of sports fields and a conservatory, 

construction of a $68,000,000 science and math building opened for classes in the fall of 2014. This building addition 

allows the campus to serve another 1,000 full-time students. 

2013-2014 - The Six Oaks 

Opened in 2014. The development includes 203 apartments and 6,300 square feet of ground floor retail that will include 

the Amaro Bistro. 

2014-2015 - The McMenamins Development 

Renovated Bothell’s Anderson School, built in 1931 as Bothell Junior High school. Comprised of four buildings across 5.41 

acres, the development will include 72 hotel rooms with private baths, restaurants, small bars, on-site brewery, two firstrun 

movie theaters, and an updated swimming pool. Final occupancy was approved in October 2015. 

2014-2015 - University of Washington Bothell Student Activity Center (SAC) 

Partners with Cascadia Community College constructing a 34,000 square foot, three-story, $11,800,000 building. 

Construction is in progress and is slated to open fall of 2015. 

2014-2015 - Bothell City Hall 

Located adjacent to the old City Hall site and the recently constructed Police and Court facilities, the new City Hall facility 

includes a three level below grade parking garage, and a four-story office building above. The building was completed 

and the City began occupancy in late October 2015. 

MAJOR 2016-2017 RDA DEVELOPMENTS: 

2014-2016 - The Parkhurst Bothell (FKA Bothell Heights) 

Constructing 59 single-family homes located near the University of Washington Bothell and Cascadia Community College 

campuses. All 59 homes are currently on the market to be sold by the end of 2016. 

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2012-2016 - The Village at Beardslee Crossing 

Located near the UW Bothell and Cascadia Community College, this is a mixed-use development that includes 450 

apartment units and 52,000 square feet of retail space. The development includes restaurants and a new fitness facility. 

Pre-leasing is taking place now. The fourth and final building containing 158 residential units is nearing completion with 

anticipated occupancy early summer 2016. 

2015-2016 - Mercantile Building II LLC 

Began construction in the summer of 2015 and is an apartment building featuring 122 units located near Main Street and 

102nd Ave NE. Anticipated occupancy in late 2016. 

2015-2016 - Swedish Crest Apartments 

Began construction in 2015 and is an apartment building featuring 53 units, located near Main Street and 102nd Ave NE. 

Anticipated occupancy in late 2016. 

2016-2017 - The Junction (FKA Lot L) 

Located in adjacent to the McMenamins development, this is a 50,000 square foot development that is a three-story, 130 

residential apartment units over two-story parking and retail. The review is currently on-going. Anticipated occupancy 

end of 2017. 

2016-2017 - The Boulevard Place 

Located on Bothell Way NE, this is a 356,000 square foot mixed-use development that is a $40,600,000 five-story, 292 

unit senior housing complex over two-story parking and retail. The final design review is currently on-going. Anticipated 

occupancy end of 2017. 

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Project Profile: City of Everett 

Riverfront Revenue Development Area 

LIFT Award: Up to $500,000 per year for 25 years 

Year LIFT Tax Imposed: LIFT TAX NOT YET IMPOSED 

Project Description 

The City of Everett’s Riverfront Revenue Development Area (RRDA) covers approximately 233 total acres of mostly 

vacant property uniquely situated between Interstate 5 and the Snohomish River, from Pacific Avenue and Lowell/ 

Snohomish River Road. The RRDA includes three large parcels, identified as Parcels A, B, and C, which together represent 

approximately 111 acres of prime developable property that are poised for development as a cohesive, unique blend 

of commercial, office, retail, and residential uses that will generate significant jobs and tax revenues for the region (see 

attached map). Parcel A, a reclaimed municipal landfill, is planned for redevelopment into a “lifestyle entertainment 

center,” akin to Seattle’s University Village or Redmond’s Town Center, and a commercial office complex. Parcel B, part 

of the former site of the Simpson Paper Mill, is planned for redevelopment as a new residential neighborhood. Parcel 

C, represents an assemblage of approximately 11 developable acres, much of which is the former site of a log-handling 

yard, and is planned for a mixed-use commercial and residential development. 

Project Status 

During 2013 the city’s developer, Oliver McMillan, sold the property to Polygon Northwest. Polygon will continue the 

development plan that proposes approximately 800,000 square feet of retail, office, and commercial developments, as 

well as up to 1,000 residential units. 

Since the award of the LIFT authority for the Riverfront RDA the city has completed the landfill surcharging, leachate 

system, and 41st Street roundabout infrastructure projects. Polygon has started the grading work for the residential 

development on Parcel B and completed an EIS Addendum for the parcel. The City has developed a commercial strategy 

for Parcel A and have committed to meet all of the timelines that continue from the original agreement with Oliver 

McMillan. 

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Project Profile: City of Federal Way 

City Center Revenue Development Area 



The City of Federal Way is pursuing aggressive redevelopment of its largely auto-oriented, suburban style central 

business district (“City Center”) in pursuit of a higher-density, mixed-use, multi-story, pedestrian-friendly, and transitoriented 

major urban center between Seattle and King County that is envisioned by the city leaders and the state Growth 

Management Act. The Revenue Development Area (RDA) for application of the LIFT program comprises a majority of the 

City Center. 

An essential component to triggering the redevelopment of the Federal Way City Center is significant additional 

investment in public infrastructure in tandem with private development. Key investments in public open space will begin 

to provide the amenities that create the “sense of place” that will draw residents, shoppers, employers, and visitors. Key 

investments in right-of-way (ROW) improvements will add bike lanes, walking paths, and additional roads to help create 

a pedestrian-friendly, efficient traffic circulation and land-use pattern. Key investments in public parking facilities are 

necessary to support the more intensive urban-style, mixed-use, and multistory developments. 

The Federal Way LIFT project will leverage up to a $1,000,000 million per year in State funds over the 25-year program 

period, resulting in up to $35,000,000 in total funding for these infrastructure improvements. 

This redevelopment scenario will be comprised of multiple projects. Three major projects were identified in the original 

application as cornerstones of this effort: 

Symphony: a high-rise, mixed-use redevelopment project with up to 900 residential units, 60,000-75,000 square feet 

of retail and service uses, and 50,000-75,000 square feet of office uses. This project includes an approximately one acre 

public park. 

During 2009, this project slowed down due to the financial credit crunch and weakened housing market. Since that time 

the original developers, as well as a local group who attempted to take over the project, have failed. Consequently, the 

City went out with a second RFQ/RFP in 2011, and a new project was proposed. That project appears similarly to face 

financing problems and is likely not moving forward. 

In the meantime, the City has formulated a new redevelopment plan for the subject site. This plan consists of roughly 

half the site (approximately 2 acres) dedicated to a highly amenitized urban plaza, and the other site being made 

available for modestly scaled (no more than mid-rise) private redevelopment, including shops and cafés to provide 

activation of the urban plaza. A concept plan for this project has been developed, and a regional development firm has 

been engaged. Further discussions with financiers are underway to enable this project to move forward. In this scenario, 

LIFT money may be used to finance construction of the urban plaza, storm water detention, public parking, and other 

ROW improvements. 

Rainier Plaza: a high-rise, mixed-use redevelopment project with up to 480,000 square feet of retail and service uses, 

100,000 square feet of office space, a 150-room hotel with meeting facilities, and 1,750-2,000 residential units. These 

numbers differ from those in the initial LIFT application as the project has evolved due to market feasibility factors since 

that time. This project is currently on indefinite hold due to the weaker economic conditions and the developer’s inability 

to secure financing. A refined version of this project may resurface over the next couple of years. 

Redevelopment of The Commons Mall: a project that encompasses transformational redevelopment of the existing 

auto-oriented shopping mall, with introduction of new public street(s), parking, open spaces, etc. 

The Commons Mall has emerged from the “Great Recession” with an aggressive repositioning program consisting 

of bringing major new retailers to the site. Since last year a new department store and other retailers have been 

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constructed, with another new major anchor under construction and expected to open in the Fall. At present there is 

no interest in more aggressive redevelopment, as initially contemplated above. There is potential that LIFT funding for 

public infrastructure components may still be considered as redevelopment continues, especially with regard to ROW 

improvements and public parking. 

Civic Center (Performing Arts/Events Center): In 2010, after many years of planning, the City purchased a 4-acre site 

to house a performing arts and conference center. In 2011, the City conducted a concept study of the space needs, 

adjacencies, and development cost estimates. In 2012, the City issued an RFQ to pursue public-private partnership 

opportunities to bring in an associated hotel and restaurant/catering facilities in tandem with the Civic Center and 

explore potentially more cost-efficient development models. At this time, the Federal Way Performing Arts and Event 

Center (PAEC) is a 45,400 square foot multifunctional facility that includes a 716-seat auditorium, a mezzanine level 

patron’s room, two-1,600 square feet meeting rooms, a grand lobby that can combine with the meeting rooms to 

support conference events of 400 people, 180 surface parking stalls, and off-street frontage improvements on South 

314th Street and South 316th Street Back of house support includes a full-service kitchen, dressing rooms, office space, 

storage, loading docks for the needs of both the stage, and the kitchen. Construction of the $32,000,000 facility started 

on October 27, 2015, and the project is projected to be completed during the summer of 2017. On November 26, 2014, 

the City issued a $8,209,906 of general obligation bond anticipation notes with KeyBank to acquire the Target property. 

The funds were used to purchase the old Target property for downtown development, which borders PAEC. The bond will 

be paid off with the sale of the land in three years. Currently the bond calls for interest-only payments at 1.5%. 

The City is contemplating the use of LIFT-generated public monies for public infrastructure components of this project, 

such as the urban plaza and other public open space amenities, ROW improvements, storm water detention, etc. 

Between currently proposed, emerging, and potential redevelopment projects within the City Center RDA, the City 

anticipates the following break-down of new development: 

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Project Profile: City of Mount Vernon 

Downtown Revenue Development Area 



PROJECT DESCRIPTION 

The City has commenced a comprehensive redevelopment plan for its downtown area. The goal of this planning effort 

was to guide the investment of public and private resources in the downtown area over the next 20 years. The City 

is creating a vibrant, attractive, safe waterfront, and downtown, with enhanced public access to the river. Including 

new and improved public amenities, and mixed-use redevelopment that will generate new jobs, providing an area for 

both housing, and business development to occur in a manner that helps preserve the character of downtown. A key 

component of this plan is to provide the City’s downtown area with 100-year flood protection. The threat of flooding 

poses a major barrier to investment in the downtown area. 

The City completed Phase II of the flood control project in October 2014, which has already provided for enhanced 

access to the river with the new Skagit Riverwalk promenade and the completion of the 30,000 square foot Skagit 

Riverwalk Park Plaza adjoining the riverwalk in the heart of downtown. Phase IIIA of the flood control project is 

substantially complete as of February 2016. Additionally, the downtown restroom project will be completed in March 

2016. 

The following list of LIFT project elements, exclusive of the flood protection element, have been identified as part of the 

Downtown and Waterfront Area improvements. 

Structured Parking: Construction of a 350 - 600 stall parking facility. The structured parking facility will replace the 

displaced parking along the riverfront for our downtown business community, and will provide parking for future 

downtown redevelopment needs. The parking facility will be strategically located near the core of downtown, within 

walking distance of Skagit Station (the County’s regional multi-modal station). The necessity of the parking structure will 

become time critical once the flood project is fully constructed. Construction of the final element of the flood project 

(Phase IIIB) will begin in Spring 2017 with an estimated 12 month construction cycle. Preliminary work on the parking 

garage, land acquisition and preliminary design will begin in 2016, with construction of the parking structure beginning in 

2017. 

Waterfront Riverwalk, Urban Trail and other Park Facilities: A 25-foot pedestrian riverwalk was constructed and 

completed in October 2014, which runs along the river adjacent to the downtown. The north end of the riverwalk 

connects to a multi-purpose trail which continues further north. After completion of the third and final phase (IIIB) of the 

flood control element, the riverwalk will connect on the south end to a multi-purpose trail which will continue further 

south along the east side of the river. 

Other park amenities include the Skagit Riverwalk Park plaza completed in October 2014. Although the riverwalk, park 

plaza, and restrooms are LIFT eligible costs, the City has funded these capital components using other means, keeping 

the primary focus of the LIFT financing on the structured parking facility. 

Developers have indicated strong interest in moving forward with private development of mixed use construction in the 

downtown and waterfront area. The City anticipates that the new private development, in conjunction with the removal 

of the flood threat, will result in redevelopment projects in the Downtown RDA. 

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PROGRESS TO DATE/PROJECT SCHEDULE 

Progress updates on key elements of the Downtown and Waterfront Area Project are as follows: 

• July 2007: Final Environmental Impact Statement on the flood control project was completed. 

• June 2008: Final Master Plan for the Waterfront Area and Downtown Project was adopted in. 

• July 2008: Downtown Parking Garage Feasibility Study was finalized. 

• July 2008: The NEPA process for the flood control project was completed. 

• 2010: Phase I of the flood structure and riverwalk were completed. 

• August 2010: The City received a Conditional Letter of Map Revision (CLOMR) from FEMA, a critical achievement for 

the flood control project and future development of our downtown area. The purpose of a CLOMR was to receive 

confirmation from FEMA that our flood control project, as designed, would remove the downtown from the 100-year 

flood plain. 

• October 2014: Phase II of the flood structure, riverwalk and park plaza were completed. 

• March 2016: The public restrooms, phasing the new park plaza, are currently under construction. 

• February 2016: Phase IIIA of the flood structure was substantially completed. 

• Late 2016: Preliminary design of the parking facility will begin. 

• Spring 2017: The City will begin construction of Phase IIIB, the final phase of the flood structure, with a 12-month 

construction window. 

• 2018: Construction of the parking facility scheduled begin. 

Key milestones for the anticipated private sector development are as follows: 

• The City of Mount Vernon has been certified as a Community Development Entity (CDE) which allows the City 

to receive New Market Tax Credits from other agencies. New Market Tax Credits provide an additional financial 

incentive and attraction for private development in the RDA. The City anticipates applying for New Market Tax 

Credits through the U.S. Treasury again. 

• A development firm completed a study of the downtown area in 2010 outlining development opportunities, 

available lands, and potential sites for initial private development. The three specific projects identified: 

1. Hotel, conference center, and restaurant. 

2. Entertainment complex: cinema, high tech bowling alley, or other active entertainment use, commercial, and 

institutional office locations, small retail spaces, and structured parking. 

3. Redevelopment along Montgomery Street: envision a series of storefronts, containing small retail businessES, 

business support establishments and art galleries, or professional offices. Above street level residential units. 

• The Main Street waterfront site will be ripe for development upon completion of the flood control project. 

• Privately owned downtown sites are expected to be developed/redeveloped at a fairly rapid pace upon removal of 

the flood threat and related development barriers. 

18

Project Profile: City of Puyallup 

Puyallup Revenue Development Area 

BACKGROUND 



Puyallup’s long-term goal is to utilize multiple strategies, including downtown redevelopment and various infrastructure 

upgrades, throughout our Revenue Development Area (RDA). The City estimates that these, along with other non-LIFT 

financed improvements, will generate approximately 8,600 jobs throughout the Revenue Development Area (RDA) 

during the life of this program. 

The City of Puyallup’s Revenue Development Area will facilitate the following critical investments: 

1. Structured downtown public parking on City-owned parcels through public-private development agreements for 

mixed-use redevelopment providing new, transit-oriented downtown office, residential, retail, restaurants, and other 

business use space on today’s downtown surface parking lots. 

Progress - the City continued efforts in this regard: 

• Parking management: The City continues to monitor and manage public downtown parking resources, 

including its on-street parking restrictions to maximize usage for local businesses and residents. This year 

involved significant coordination with Sound Transit on its “ST2” station access planning, which is allocated to 

enhance long-term parking/access issues in the downtown Sounder Station vicinity. The Sound Transit Board 

recommended a preferred Station Access package for Puyallup, including a multi-story parking garage, based 

upon a recommendation from the Puyallup City Council. 

• Business developmentS: Several new businesses opened in the downtown core, including two popular new 

restaurants. 

• Administrative Office Building (AOB) lot/3rd Street corridor: Over the past two years, this multi-block street/ 

utility project moved forward, with final construction and landscaping concluding in 2014. 

2. Access to competitive, high speed data telecommunications services needed to support higher wage technical and 

professional employment growth. 

Progress - The City continues to document and improve routes for fiber connectivity on a local and regional basis. 

The City is currently working on completing a fiber run between the intersections of River Road and Meridian to 

31st Ave South and Meridian, within the RDA. The strategy is to enhance what they have and add conduit via 

public works street projects, which is more cost effective than installing conduit as separate projects. Discussions 

are also in progress to add language to City policies or standards to site conduit in City right of way as sidewalk 

and street projects are undertaken. 

3. Safe pedestrian and bicycle trails to connect neighborhoods, parks, schools, and large land parcels that lack 

necessary urban infrastructure. 

Progress - Over the past two years, the City used LIFT funds to complete construction of the long-missing 39th 

Avenue SE roadway gap between South Meridian and 3rd Street SE, which has already served to facilitate 

vehicular, pedestrian, and bicycle access along this important street grid. 

19

In 2014, the City also filled-in a prior gap in a key pedestrian walkway by constructing almost 200 feet of new 

sidewalks along the north side of 43rd Avenue SE immediately east of 5th Street SE, within the RDA. This new 

sidewalk provides a much safer walking route for adjacent multi-family housing. Lastly, in 2014-2015, the City is 

installing new flashing beacon sidewalk signals at numerous pedestrian crossings throughout the City, including 

the RDA. 

4. Enhanced storm water and drainage facilities to protect water quality, promote environmentally responsible 

economic development, and create better recreation and land use opportunities. 

Progress - Both of the aforementioned 39th Avenue roadway widening/connection projects involve extensive 

storm drainage improvements, including significant property purchase and adjacent wetland protection 

measures. 

A pending (2015) re-overlay of 39th Avenue SE between Shaw Road-10th Street SE, is utilizing LIFT funding and 

will include pervious concrete sidewalks. 

5. Student and employer access to higher education resources at Puyallup’s Pierce College. 

Progress - As noted above, funding has been secured for the aforementioned re-overlay of the 39th Avenue SE 

roadway. That 2015 street project will include the entire 39th Avenue frontage of/entrance to Pierce College, 

including sidewalk upgrades, thus enhancing access to that education site. 

6. Pierce Transit connector service 

Progress - For the past few years, as Pierce Transit service levels were cut back during the recession, the City 

coordinated with Pierce Transit on implementing a demonstration “community connector” shuttle service. 

That connector service (aka Route 495) began in 2014, and enhanced transit service for all portions of the RDA, 

including South Hill, downtown, and points in-between (e.g., Good Samaritan hospital). At this time, Pierce 

Transit is currently assessing whether that connector route will remain throughout 2015. 

The key long-term goals for the City’s Revenue Development Area, supported by these infrastructure 

investments, are to create: 

• New employment growth, estimated at 8,654 ongoing jobs, plus an additional 9,893 jobs projected for the 

building industry on a one-time basis. 

• New housing and office uses in downtown and South Hill, providing 2.67 million square feet of offices and retail 

space with 1,512 units of housing. 

• Local and state revenue benefits totaling $611 million. 

• A more efficient re-use of downtown city properties and existing infrastructure. 

• Effective re-use of commercial surface parking to usable, compact, transit-oriented developments that could 

contribute to attracting higher employment. 

• Employment and population growth that is accommodated in a manner which reduces auto dependency 

with frequent, convenient transit “connector” service. The employment growth will have the added benefit 

of supplying new job opportunities at a critical time for military personnel expected to return home from 

deployment over the next few years and who will need to transition into the private sector. 

These objectives are being implemented via continued successful investment - public and private - in these initial years 

of the City’s LIFT grant. Principal among these is the Good Samaritan Hospital expansion project, a multi-year campus 

project within the RDA involving an approximately $400,000,000 private investment in new health care facilities and 

supporting infrastructure. 

20

Examples of other current/recent RDA development include: 

• Benaroya South Hill Business & Technology Center development - tenant improvements to accommodate two 

new major employers at the Benaroya site occurred in 2013-2014. In 2014, Benaroya also did permit planning for 

further tenant improvements to their large, unleased, South Building. 

• Western Institutional Review Board (WIRB), a medical testing/verification firm, moved approximately 225 

employees to the site at the end of 2013. In 2015, they were making a small expansion in their floor area, due to 

an expected staff increase. 

• TriWest Healthcare Alliance, a company which services Veteran’s Administration TriCare health care customers, 

commenced operations on the campus in January 2014, with 50 new employees. That job number increased to 

over 110 employees by the end of 2014; TriWest is expected to add an additional 100 employees by late 2015. 

Additional ongoing RDA private redevelopment include: 

• Continued tenant improvements/new occupancies in the 30th-Meridian office complex’s already-constructed 

Buildings #1 and #2, with permits approved in 2014 for a new 27,000 square foot Office Building #3, to be 

constructed in 2015. 

• Completion of occupancy of the 80,000 square foot Eerdman’s medical office building on the Good Samaritan 

campus. 

• Tenant improvements for multiple new retail establishments within the RDA, including multiple retail tenant 

spaces within the South Hill Mall. 

• Major remodels to several new and existing restaurants within the RDA. 

• Various remodels and upgrades at the Puyallup Fair & Events Center. 

21

Project Profile: Spokane County 

River District Revenue Development Area at Liberty Lake 



BACKGROUND 

The River District RDA coincides with the boundary of Spokane County Increment Area 2005-01, a property Tax 

Increment Finance (TIF) area authorized under chapter 39.89 RCW and established by Spokane County on December 22, 

2005. Increment Area 2005-01 has a 2005 (Assessment Year) Base Year and a 2006 (Assessment Year) Increment Year. 

Since establishment of Spokane County Increment Area 2005-01 and the approval of the River District RDA, 

approximately $5,293,982 of public infrastructure, intended to be financed by LIFT on a “pay as you go” basis, has been 

constructed. These improvements are shown in the following Table 1. 

The public improvements listed in Table 1, together with other public infrastructure not funded through LIFT, have 

encouraged private investment that has contributed to increased taxable valuation within the River District TIF Increment 

Area and RDA. 

22

Table 2 lists the annual River District RDA taxable valuation and tax distribution since formation of the TIF Increment Area 

2005-01. 

The River District contained 15 existing businesses at the time of the RDA formation and LIFT application approval. River 

District businesses existing at the time of RDA approval is documented by Spokane County. 

The River District total taxable sales and distributed sales and use taxes are shown in Table 3. 

2015 ACTIVITIES 

River Crossing, LLC constructed the necessary infrastructure to develop 34 additional acres within the RDA. 

Approximately 7,600 lineal feet of public streets, 17,600 lineal feet of water line, and 22,352 lineal feet of sewer was 

constructed during 2015. 

Development planning continues to be a major emphasis as the project developer positions the River District for 

additional infrastructure design and construction. Special emphasis is being given to transportation elements critical to 

the success of the River District. 

The Washington State Transportation Department (WSDOT) is conducting an Interchange Justification Report (IJR) 

for the Barker Road Interchange, just west of the River District Site. WSDOT commenced an IJR for the Harvard/ 

Greenacres Interchange in 2014 and although expected to complete the process in late 2015, the process is continuing. 

Transportation funding for I-90 from Barker to Harvard is crucial to the successful development of the River District. 

Partial funding by LIFT of a reconstructed interchange at Harvard/Greenacres is envisioned. 

23

PROJECT DESCRIPTION SUMMARY 

The River District at Liberty Lake is a planned mixed-use development on approximately 1,000 acres contained within the 

1,540 acre River District RDA. 

As an urban density mixed-use center, River District will incorporate, upon full development, over 4,400 residential units, 

2.5 million square feet of office, commercial and industrial space, over 150 acres of public, and private parks and open 

space. Public infrastructure anticipated to be funded by LIFT, and conforming to the Comprehensive Plans of Spokane 

County and the City of Liberty Lake, is shown in Table 4. 

An updated Master Plan for the development of the River District RDA. 

24

Project Profile: City of Vancouver 

Riverwest Revenue Development Area 



The Riverwest project, the City of Vancouver’s LIFT project, includes over 500,000 square feet of mixed-use development 

on 3.75 acres in downtown Vancouver, located at the southwest corner of Evergreen Boulevard and C Streets. 

The LIFT funded public infrastructure is a 300-400 square foot underground parking structure to serve the non-residential 

portions of the project. The cost of the public portion of the parking structure is currently estimated at $15,000,000. 

In addition, the project includes an 83,000 square foot new main library branch, funded by 2006 voter-approved bond. 

The library building has been completed. As of February 27, 2013, the library building represents the only development 

activity within the RDA. The library construction was funded with bonds approved by the library district voters and 

private donations. 

In late September 2008, private developer Killian Pacific, jointly with the City and Fort Vancouver Library District, 

announced that the Riverwest development would be put on hold due to a decline in regional and national economic 

conditions. 

25

Project Profile: 

City of Yakima Revenue Development Area 



The Yakima Cascade Mill Development Project involves redevelopment of the 225-acre mill site into a mixed use, regional 

commercial, business park, light industrial, and entertainment area. Once completed, the area is expected to generate 

over 4,500 jobs, $337,000,000 in private sector investment and add over $426,000,000 in new tax revenue over 30 years. 

The planned LIFT funded project consists of potential bonding of up to $50,000,000 in public infrastructure for utilities 

and streets, contribution to a modification of the I-82 & Yakima Avenue interchange to improve freeway access to the 

site, and environmental clean-up of a former municipal landfill. 

The City, Yakima County, and Washington Department of Transportation are involved on several fronts related to the 

transportation needs for the site, including: 

• Interchange Justification Report. In March 2013, the Federal Highway Administration (FHWA) authorized the 

Washington State Department of Transportation, the City of Yakima, and Yakima County to proceed with the design 

of the interchange modifications. This authorization cleared the way for the technical design and evaluation of 

alternatives for an interchange modification at I-82 and Yakima Avenue. In October 2013, an open house was held 

at the Yakima Convention Center to invite the public and stakeholders to review the design options and submit 

comments. 

• National Environmental Protection Act (NEPA) review of the environmental impacts of the East-West Corridor 

(County portion and City/LIFT “H” Street alignment) and the Cascade Mill Parkway (the north-south road) are 

underway using the NEPA process. The NEPA has not gone through a public comment process yet. 

• Engineering design options for East-West and North-South traffic flow. Preferred street alignments for the East-West 

corridor and the Cascade Mill Parkway have been designed. 

• Recreation facilities. The City has since contracted with an urban economist to assist in the development of more 

detailed land use recommendations for the property. 

26

Project Revenue 

The following tables demonstrate estimated tax allocation revenues in the RDAs as reported by the nine jurisdictions 

administering LIFT projects for calendar years 2014 and 2015. Some minor calculation errors in the project reports have 

been corrected by CERB and DOR staff and these corrections are reflected in the following tables. 

Table 2: 2014-15 Estimated Property Tax Allocation Revenues as Reported by LIFT Jurisdictions 


Award 

Year 

Local Property Tax 

Allocation Revenues 

State Property Tax 

Allocation Revenues 

2014 2015 2014 2015 

City of Bellingham 2007 $37,011 $42,488 $45,464 

City of Bothell 2008 $456,059 $541,846 $738,283 $881,072 

City of Everett 2008 $0 $0 $0 $0 

City of Federal Way 2008 $11,198 $11,198 $20,512 $20,512 

City of Mount Vernon 2009 $0 $0 $0 $0 

City of Puyallup 2009 $327,537 $328,357 $439,738 $419,374 

Spokane County 2008 $0 $0 $0 $0 

City of Vancouver 2008 $0 $0 $0 $0 

City of Yakima 2009 $36,003 $35,577 $26,098 $29,385 

Totals Reported $867,808 $959,466 $1,270,095 $1,350,343 

Minor calculation errors in the project reports have been corrected by CERB and DOR staff. 

Table 3: 2014-2015 Excise Tax Allocation Revenues as Reported by LIFT Jurisdictions 


Award 

Year 

Local Excise Tax Allocation 

Revenues Received by Year 

State Excise Tax Allocation 

Revenues by Year 

2014 2015 2014 2015 

City of Bellingham 2007 $244,328 $267,781 $1,877,591 $2,057,858 

City of Bothell 2008 $2,848,790 $2,215,580 $18,517,135 $14,401,270 

City of Everett 2008 $13,287 $50,229 $98,381 $371,902 

City of Federal Way 2008 $287,112 $55,136 $2,217,741 $425,889 

City of Mount Vernon 2009 $0 $0 $0 $0 

City of Puyallup 2009 $658,778 $836,213 $5,088,601 $6,459,163 

Spokane County 2008 $608,724 $666,953 $3,433,579 $4,318,827 

City of Vancouver 2008 $0 $0 $0 $0 

City of Yakima 2009 $403,089 $591,641 $2,120,517 $4,693,178 

Totals Reported $5,064,108 $4,683,533 $33,353,545 $32,728,087 


27

Table 4: 2014-2015 Local Revenue Generated and Funds Expended for Public Improvements as Reported by 

LIFT Jurisdictions 


Local Property 

Tax Allocation 

Revenue 

Local Excise 

Tax Allocation 

Revenue 

Other 

Revenue from 

Local Public 

Sources 

Local LIFT 

Tax 

Revenue* 

Total Local 

Revenues 

Received 

2014-2015 

Funds 

Expended Pay 

As You Go 

Funds 

Expended 

for Bond 

Repayment 

City of Bellingham $79,499 $512,109 $0 $2,291,488 $2,883,096 $4,676,504 $0 

City of Bothell $1,000,906 $5,064,370 $28,048,243 $2,000,000 $36,113,519 $28,048,242 $2,328,040 

City of Everett $0 $385,189 $8,058 $0 $393,247 $1,875,533 $0 

City of Federal Way $22,396 $342,248 $3,345,231 $2,349,073 $6,058,948 $820,231 $0 

City of Mount Vernon $0 $0 $0 $0 $0 $0 $0 

City of Puyallup $655,894 $1,494,991 $2,004,654 $1,983,375 $6,138,914 $4,692,447 $0 

Spokane County $0 $0 $2,000,000 $2,492,321 $4,492,321 $2,000,000 $0 

City of Vancouver $0 $0 $0 $0 $0 $0 $0 

City of Yakima $71,580 $994,730 $2,774,188 $2,087,922 $5,928,420 $1,886,892 

Totals $1,830,275 $8,793,637 $38,180,374 $13,204,179 $62,008,465 $43,999,849 $2,328,040 


*Available the year after the tax is first imposed. 

28

Public Improvements 

The nine jurisdictions with LIFT projects may finance public improvements in the approved RDA on either a “pay-as-yougo” 

basis or by bond issuance. In 2014 and 2015, several jurisdictions reported projects under construction of public 

improvements under the LIFT statute (39.102 RCW), as detailed in Table 5 below. 

Table 5: 2014-2015 Public Improvements 

City of Bellingham 

2014 • Granary / Bloedel Avenue preliminary design 

• Utility Master Plan feasibility study 

• Cornwall Beach Master Plan 

• Consent Decree for Cornwall Beach 

• Chestnut/Bay at Railroad Bridge Rehabilitation 

• Breakwater Trail 

2015 • Granary / Bloedel Avenue preliminary design 

• Utility Master Plan feasibility study 

• Cornwall Beach Master Plan 

• Chestnut/Bay at RR Bridge Rehabilitation 

• Breakwater Trail 

City of Bothell 

2014 • City Hall Design and Phase 1 Utility Relocation 

• NSD Property Acquisition 

• Park at Bothell Landing 

• Half Acre Open Space 

• Bridge at Park at Bothell Landing 

• SR 522 

• Bothell Crossroads 

• Multiway Boulevard Phase 1 and 2 

• Main Street Extension and Enhancement 

• Downtown Contaminated Soil Clean Up 

• Pop Keeney Way 

• Downtown Revitalization Sewer, Storm, and Water Utility Improvements 

• Horse Creek Improvements 

• Sammamish River Side Channel Restoration 

29

2015 • City Hall Design and Phase 1 Utility Relocation 

• NSD Property Acquisition 

• Park at Bothell Landing 

• Half Acre Open Space 

• Bridge at Park at Bothell Landing 

• SR 522 

• Bothell Crossroads 

• Multiway Boulevard Phase 1 and 2 

• Main Street Extension and Enhancement 

• Downtown Contaminated Soil Clean Up 

• Pop Keeney Way 

• Downtown Revitalization Sewer, Storm, and Water Utility Improvements 

• Horse Creek Improvements 

• Sammamish River Side Channel Restoration 

City of Everett 

2014 LIFT TAX NOT YET IMPOSED 


City of Federal Way 

2014 • None 

2015 • PAEC - Infrastructure 

• Downtown Parks - Park Facilities 

City of Mount Vernon 



City of Puyallup 

2014 • 39th Avenue SE Extension Road and Storm 

• 3rd Street Improvements 

• SR 161 Safety Improvements 

• 39th Avenue SE Overlay, 10th to Shaw 

• 23rd Avenue SE , Meridian to 9th 

• 7th Avenue SW & City wide safety 

• South Meridian Overlay 

• Pioneer Park - Splash Pad & Play Equipment 

• South Hill Mall gravity station 

• 4th Avenue SE Water Main replace 

• Street Improvements for car wash 

30

2015 • SR 161 Safety Improvements 

• 39th Avenue SE Overlay;10th to Shaw 

• 23rd Avenue SE; Meridian to 9th 

• 9th Avenue SW; Meridian - 5th Street SW 

• 7th Avenue SW-Citywide Safety Improvements 

• South Meridian Overlay Project 

• 9th Street SW/River Road Safety Improvements 

• Citywide Flashing Yellow Arrows 

• Pioneer Park Splash Pad/Play Equipment 

• Emergency Repair-South Hill Mall 

• South Hill Mall Lift Station Gravity Conversion 

• West Stewart Signal Modification 

• Overlay Project 

• Chip Seal 

Spokane County 

2014 • Harvard Road Sewer Lift Station 

2015 • Harvard Road Sewer Lift Station - Additional public facility 

• Wellington Street Infrastructure 

• River Crossing North Addition 

City of Vancouver 



City of Yakima 

2014 • East-West Corridor 

• Fair Avenue Extension 

• East-West Interchange 

• Landfill Cleanup 

• Millsite Environmental Study 

• County Contribution 

2015 • East-West Corridor 

• Fair Avenue Extension 

• Millsite Environmental Study 

• East-West Interchange 

• Landfill Cleanup 

• Environmental remediation 

• Stormwater Study/Design 

31

Business Activity 

Businesses, Jobs, and Wages in Revenue Development Areas 

Jurisdictions with LIFT awards report to CERB and the DOR annually. Part of this report includes economic 

outcomes within the RDA that have resulted from “public improvements undertaken by the sponsoring 

local government and financed in whole or in part with LIFT authority” (39.102.140 RCW ). These economic 

outcomes include: 

• The names of any businesses locating within the Revenue Development Area. 

• The total number of permanent jobs created in the Revenue Development Area. 

• The average wages and benefits received by all employees of businesses locating within the Revenue 

Development Area. 

Due to economic conditions associated with the Great Recession, LIFT projects have experienced delays and 

sluggish business activity. In addition, many of the local governments sponsoring LIFT projects have struggled 

to collect adequate and consistent data on jobs created by businesses within the RDAs including the wages 

associated with those jobs. Some jurisdictions reported residential developments as part of the business 

activity. These residential developments are not reflected in the tables below. 

Table 6 illustrates the business, job, and wage data that was reported by local jurisdictions for 2014 and 2015. 

Table 6: Business Activity in 2014-2015 

City of Bellingham 

*In 2013, the City of Bellingham conducted a survey on jobs, wages, and benefits. Survey results were disappointing 

with most businesses choosing not to respond. Of the forty-three new businesses in 2013 only seven responded. 

The responses varied in their completeness and provide little if any information. Therefore, the City is now relying 

on the Washington State Employment Security Department to provide job and wage information that LIFT legislation 

desires. 

Unfortunately, the data available at the 2014 reporting due date for 2013 and it does not contain benefit 

information. The City does believe that the Washington State Employment Security Department information will be 

the most reliable and consistent over time and provide the most useful year-over-year comparisons. The City plans to 

use the 2013 data as the baseline from which to monitor future changes during the LIFT reporting period. 

Names of Businesses Locating within RDA 

2014 • Uptown Art Studio 

• Bellinghamsterdam 

• Hot Point & Tea Express 

• Hemp House, LLC 

• Whatcom County Homegrown 

• Railroad Coffee 

• Good Time Girls LLC 

• Subrina Karen Farmer 

2013 Revenue Development Area 

Number of 

Firms 

2013 Averages 

wages 

Number of 

Employees 

173 $39,844 2,557 

32

• Merl Publications 

• The Third Planet Inc 

• Mary L Harding LLC 

• Cameron Clark 

• Icebug USA 

• Working Waterfront Coall’ 

• Ashlan Jean Hair Studio 

• Goodrich & Associates LLC 

• Bloomens LLC 

• Wells Fargo Advisors, LLC 

• MCE Automotive Repair LLC 

• The Confluence Fly Shop 

• Ellgi LLC 

• Sakonnet Passage LLC 

• Acme Ice Cream LLC 

• Digital Koma 

• Jessica Willis L.M.P 

• Northwest Keyboards 

• OLC Global 

• Next Generation Legal 

• Vuezgallery 

• Ashley’s Boat Works 

• Bellwether Market 

• Leslie Jones, L.M.P. 

• Carmen L Witte Leamp/RDH 

• The Wailing Goat Espresso 

• Karen Christine Russell 

• Borealis Sailing Expedition: Endeavor Fishing LLC 

• Lolani, LLC 

• Starline Windows USA LLC 

• Tim Manzo 

• Paul Miller Hair Design 

• Dragon Monkey Yoga 

• Kulshan Counseling Group 

• Right Up Your Alley By TLC 

• Distinctive Voice Consulting 

• Skagit Valley Acupuncture 

• B&J Fiberglass 

• Duncan Robb Boatworks, Inc 

• Gallery 1215 

• Pegasus Corporation 

• Bellhaven Yacht Sales 

• Rogoz LMP 

• Upcycled Artist 

• Opus Performing Arts LLC 

• I & Wife Thai Cuisine 

• Naked Clothing Co 

• Anchor Society 

• San Juans and Beyond 

• Northwest Tarp & Canvas 

• Earned Trust Inc 

33

34 

• Ormolulu 

• UK Sailmakers 

• NYP - New York Pizza 

• Fluid Fabrication LLC 

• A Lovely Day 

• Noah Citron 

• Jun’s Sushi & Bento 

• Tattoos By Johnny 

• The Metal Edge 

• Imaginative Solutions LLC 

• ERS International LLC 

• Heather M Geer 

• Tranquil Massage 

• Seabreeze Cafe LLC 

• Passion Education 

• Island Time Charters 

• Irish Dreamer LLC 

2014 Revenue Development Area 

2015 • Culture Cafe And Kombucha Town 

• Ananda Hypnotherapy 

• Northwest Retro Gaming 

• Brewster Design Build 

• Hunt And Gather 

• Design 209 LLC 

• ESS Support Services 

• Bellwether Real Estate LLC 

• Sweet Green Fields USA LLC 

• Cafe Bouzingo 

• Marta Shala Erlich 

• Gruff Brewing Company LLC 

• Lulu’s Cleaning 

• 8las Inc 

• Ayurvedic Health Center And Wellness Shop LLC 

• Megan Sylvester LLC 

• Bellingham Engraving 

• D N Webb CPA 

• Northwest School Of Music 

• International Regional Development 

• Chopra And Sons LLC 

• Oyster Creek Canvas LLC 

• Z Rustic 

• Law Firm Of David N Jolly PS 

• NYX Logistics LLC 

• Vittles & Rainbow 

• Orcas Island Growlers 

• Brit Keeton 

• Community Construction Services 

• Alisa Pheifer 

• Patti Varner 

• Tangible Wishes 

Number of 

Firms 

2014 Averages 

wages 

Number of 

Employees 

212 $40,226 2,950

• Latino Advocacy LLC 

• New York Pizza And Bar 

• Santosuosso Inc 

• Chris Wallace Does Hair 

• Christian Bannick 

• Green Truck Ii Limited Partnership 

• Leopold Properties 

• Comics Place The 

• Gretchen Kruger Hair 

• Stir Center NFP 

• Sarah J Thomas 

• Lisa Surridge 

• Markaya Henderson LMP 

• Eat Restaurant & Bar 

• Amy Cozart LLC 

• Kristi Lee 

• Syntactical Design 

• Ajhart & Hair 

• Harper & I Dance Center LLC 

City of Bothell 

In 2015, RDA development was still under construction so new employment in the RDA continues to be temporary. 

Significant permanent employment associated with 2015 RDA development is expected to come to fruition in 2017- 

2018. 

Total Number of Permanent Jobs Created in the RDA 

Not Reported 


2014 • The Village at Beardslee Crossing 

• 24-Hour Fitness 

2015 • The Beardslee Public House 

• The Pot Bellied Pig 

• Sushi Chinese 

• Wildwood Distillery 

• Starbucks 

• The McMenamins 

Averages Wages in the RDA 

Not Reported 

City of Everett 

LIFT TAX NOT YET IMPOSED 

City of Federal Way 



75 Not Reported 


2014 None 

35

2015 • Federal Way Barber College 

• All Purpose Batteries Llc Dba Batteries Plus Bulbs 

• Hana Acupuncture 

• Ulta Beauty 

• Mirak Restaurant 1 

• Discount Direct Inc 

• Ecoatm, Inc 

• Hatstop 

• Murasaki Inc 

• Primal Perspectives 

• Ridoy Varieties Store 

• Lonchera La Esperanz Food Truck 

• Midnight 

• Fashion Nails 

• K-Town Inc Dba Shin Jung 

• 2ne Pho, LLC 

• Salon Avida 

• Bakery Cafe June 

• Twin Lakes Promotional Center LLC 

• Pho Quynh 

• Tita Variedades 

• Jungle Buffet Inc Dba Hokkai Buffet 

• Gracie Barra Federal Way 

• Cathys Boutique LLC/Heaven Sent 

• Sun & Moon Cafe 

• Leekaja Hairbis 

City of Mount Vernon 


City of Puyallup 



1,560 $48,667 


2014 • Medical Consultants Network LLC 

• Triwest Healthcare Alliance Corp 

• New Orleans Seafood & Steak 

• Lindsay @ Style Bar 

• Gnarled Roots Massage Therapy LLC 

• Bonney Lake Bicycle Inc 

• Bay Equity LLC 

• Sniffys Dog Salon 

• Washington Fine Wine & Spirits LLC 

• Jacki Kaelin Inc 

• Hair By Jengrace 

• Jisung Enterprises Inc 

• Western Institutional Review Board Inc 

• Megan Lawrence 

36

• JM Puyallup Inc 

• A Lianeva Inc 

• Guitar Center Stores Inc 

• For His Glory Early Education & Family Resource 

• Washington Real Estate Team LLC 

• AFF Interlink LLC 

• Royal Motors Inc 

• Prana Hot Yoga LLC 

• Hallmark Retail LLC 

• Gold Empire LLC 

• Ann Taylor Retail Inc 

• Spirit Halloween Superstores LLC 

• 5 Boxes Inc 

• My Home Group Real Estate LLC 

• Cowgirls Cup Corp 

• Armstrong Fitness LLC 

• Neha Enterprises Inc 

• Legacy Smo LLC 

• BB Barbecue LLC 

• Downtown Vaperz 

• Rainier Internal Medicine 

• Paramount Treatment Options LLC 

• The Heier Echelon 

• El Mezquite 

• NW Sports Therapy & Meditation 

• Ulta Salon Cosmetics & Fragrance Inc 

• Edward D Jones & Co Lp 

• Arista Pasta & Specialty Foods LLC 

• Heavenly Beauty Salon 

• Trillium Employment Services 

• Tamia Handcrafts 

• Cutting Edge Computer Services LLC 

• Event Photography Group Inc 

• Tut Unlimited LLC 

• Rook Defense LLC 

• Safe Harbor Counseling 

• JCS Music Inc 

• Nutrition Authority PLLC 

• Church Chiropractic Inc 

• A G Jeweler Corp 

• Four Our Families Inc 

2015 • Xiangda Investment Inc 

• Skin Care By Francessca 

• Fish Emporium 

• Silver Needle Embroidery Inc 

• Walk Me Balloons 

• Sunleaf Medical Company 

• Skin Hippy 

37

Spokane County 



5.5 $30,000 


2014 Bitterroot Apartments & Courtyard Townhouses 

2015 None 

City of Vancouver 


City of Yakima 



30 Not Reported 


2014 None 

2015 Get Air Yakima 

38

Appendix A: Sample Reporting Form 

39

40

41

42

Appendix B: Required Reporting Elements 

RCW 39.102.140 

Reporting requirements. (Expires June 30, 2044) 

(1) A sponsoring local government shall provide a report to the Community Economic Revitalization Board (board) and 

the Department of Revenue (department) by March 1st of each year. The report shall contain the following information: 

(a) The amount of local excise tax allocation revenues, local property tax allocation revenues, other revenues from 

local public sources, and taxes under RCW 82.14.475 received by the sponsoring local government during the preceding 

calendar year that were dedicated to pay the public improvements financed in whole or in part with local infrastructure 

financing, and a summary of how these revenues were expended; 

(b) The names of any businesses locating within the revenue development area as a result of the public improvements 

undertaken by the sponsoring local government and financed in whole or in part with local infrastructure financing; 

(c) The total number of permanent jobs created in the revenue development area as a result of the public 

improvements undertaken by the sponsoring local government and financed in whole or in part with local infrastructure 

financing; 

(d) The average wages and benefits received by all employees of businesses locating within the revenue development 

area as a result of the public improvements undertaken by the sponsoring local government and financed in whole or in 

part with local infrastructure financing; 

(e) That the sponsoring local government is in compliance with RCW 39.102.070; and 

(f) Beginning with the reports due March 1, 2010, the following must also be included: 

(i) A list of public improvements financed on a pay-as-you-go basis in previous calendar years and by indebtedness 

issued under this chapter; 

(ii) The date when any indebtedness issued under this chapter is expected to be retired; 

(iii) At least once every three years, updated estimates of state excise tax allocation revenues, state property tax 

allocation revenues, and local excise tax increments, as determined by the sponsoring local government, that are 

estimated to have been received by the state, any participating local government, sponsoring local government, and 

cosponsoring local government, since the approval of the project award under RCW 39.102.040 by the board; and 

(iv) Any other information required by the department or the board to enable the department or the board to fulfill its 

duties under this chapter and RCW 82.14.475. 

(2) The board shall make a report available to the public and the legislature by June 1st of each even-numbered year. 

The report shall include a list of public improvements undertaken by sponsoring local governments and financed in 

whole or in part with local infrastructure financing and it shall also include a summary of the information provided to the 

department by sponsoring local governments under subsection (1) of this section. 

(3) The department, upon request, must assist a sponsoring local government in estimating the amount of state excise 

tax allocation revenues and local excise tax increments required in subsection (1)(f)(iii) of this section. 

43

2016 LIFT Report

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